Occupational Tax - p18 - WSFA.com Montgomery Alabama news.

Occupational Tax - p18

1020755; 1020758; 1020763; 1020764; 1020768; 1020773

lI{A]11 cash or non-cash benefits which an Employee receives from or is entitled to receive from or be given credit for y an Employer for work done or services rendered in any Trade, Occupation or Profession in the County. Cash or non-cash benefits shall include all salaries, wages, commissions, bonuses, severance pay or other compensation of any kind or any other consideration having monetary value. . .

The ordinance defines an !‘Owner” as:

“ individual who, receives Owner Compensation. Owner shall include sole proprietors and other self- employed individuals ... to the extent such individual receives Owner Compensation.”

(Emphasis added.) It defines “Owner Compensation” as:

“ 11 net earned income which an Owner receives from or is entitled to receive or be given credit for, in his capacity as Owner and not as an Employee, any work done or services rendered in any Trade, Occupation or Profession in the County.

“Employees” and “Owners” are by definition “individuals” who receive employee compensation or owner compensation, and the occupational tax is imposed only upon that compensation. However, the occupational tax is not imposed upon the compensation of a corporation, an association, a partnership, etc. This fact is clear from the wording of the ordinance, and the Board has admitted as much..

Because the ordinance does not levy the occupational tax uniformly upon the privilege of every “individual,

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